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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 下列哪一項最能描述固定製造成本的目的?
A) 增加吸收成本法下的總單位成本
B) 儘管有營運能力,仍會產生穩定的成本。
C) 減少與生產相關的直接費用。
D) 確保生產設施的可用性。
2. 一位內部稽核師在審查安全眼鏡批發商的每月財務報表時發現了以下資訊:期初庫存:1,000 台,每台 2 美元;購買量:5,000 台,每台 3 美元;銷售量:3,000 台,每台 7 美元。據報道,銷售商品的成本為 8,500 美元。下列哪一種庫存方法可用於得出該值?
A) 具體識別方法
B) 基於活動的成本會計方法
C) 平均成本法
D) 先進先出(FIFO)方法
3. 根據赫茲伯格的雙重激勵理論,滿意的員工最常提到下列哪一個因素?
A) 同儕關係與個人生活。
B) 責任與進步。
C) 工作條件與安全。
D) 薪水和地位。
4. 根據 IIA 的 IT 指南,下列哪一種策略可以為自動化銷售點系統提供最有效的存取控制?
A) 升級防火牆配置
B) 根據使用者需求設定資料可用性。
C) 實施資料加密技術。
D) 安裝並更新防毒軟體。
5. 下列哪項安全功能涉及使用硬體和軟體來過濾或阻止特定資訊在內部網路和外部網路之間移動?
A) 授權
B) 架構模型
C) 防火牆
D) 虛擬專用網絡
Solutions:
Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: C |

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